MP3 To Wave Maker Plus is the easiest WAV to MP3 encoder and MP3 to WAV decoder. It can decode and encode MP3,WAV files with a simple right-click. It includes MP3 To Wave Maker and Wave To MP3 Maker.

Select the MP3 or Wave file(s) with the mouse and right click on a selected file. A menu will appear, Select "Decode to WAV(s)" or "Encode to MP3(s)" and the conversion will start!

Mp3 To Wave Maker will convert mp3s into CD-quality format, which is 44khz, 16bit stereo. (Many CD-audio creation programs require CD quality format.

Wave To MP3 Maker will convert waves into the small, yet rich-sounding mp3 file format.

Features:

By simply right clicking a wave or a group of wave files, you can start the conversion process.
Easy to use interface, Drag and drop support.
Batch wave's to mp3 files conversion or vice versa.
Simply choose Encoding/Decoding options.
Support Winamp/Sonique play lists (.m3u, .pls).
Registered users receive free upgrades for life!
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User Comments:

It does what it says it does :)
If you want to convert a file from mp3 to wav, or vice versa, this program does exactly that. It's rediculously easy to use, quick to load, and nice to look at. A very efficient program!!
- BunnyGee

"Cool interface & super easy to use"
I'd recommend this product to everyone out there cuz its so easy to use and very reliable. No hassles whatsoever and the quality is great!!!!"
- Mouse